哥倫比亞為確定外國實體的有效管理地點制定了公認的證券交易所名單
編譯：思邁特財稅國際稅收服務團隊
哥倫比亞國家稅務局提供了一份公認的證券交易所清單，這與確定外國實體的有效管理地點有關（見下文注釋）。
名單如下：
美國證券交易所公司（AMEX）；馬德里博爾薩；Euronext N.V.：阿姆斯特丹、布魯塞爾、都柏林、里斯本、米蘭、奧斯陸和巴黎；香港交易及結算所；倫敦證券交易所；納斯達克；納斯達克北歐；紐約證券交易所；紐約證券交易所；紐約證券交易所；奧斯陸證券交易所；圣保羅證券交易所；新加坡交易所；東京證券交易所；多倫多證券交易所；倫多多倫多證券交易所創業板等。
了解詳情，請查閱以下NEWS
NEWS：Colombia Sets List of Recognized Stock Exchanges for Purposes of Determining Effective Place of Management of Foreign Entities
The National Tax Authority has provided a list of recognized stock exchanges, which is relevant for determining the effective place of management of foreign entities (see Note below).
The list is as follows:
American Stock Exchange, Inc. (AMEX);
Bolsa de Comercio de Santiago (SSE);
Bolsa de Madrid;
Bolsa de Valores de Colombia (BVC);
Bolsa de Valores de Lima (BVL);
Bolsa Mexicana de Valores (BMV);
Deutsche B?rse A.G. - Frankfurter Wertpapierb?rse, Amtlicher Handel;
Euronext N.V.: Amsterdam, Brussels, Dublin, Lisboa, Milan, Oslo and Paris;
Hong Kong Exchanges and Clearing (HKEx);
London AIM (Alternative Investment Market);
London Stock Exchange plc (LSE);
NASDAQ;
Nasdaq Nordic;
New York Stock Exchange (NYSE);
NYSE ARCA;
NYSE MKT;
Oslo Stock Exchange;
S?o Paulo Stock Exchange (BVSP);
Singapore Exchange (SGX);
SWX Swiss Exchange;
Tokyo Stock Exchange (TSE);
Toronto Stock Exchange (TSX); and
TSX Venture Exchange de Toronto.
The list was introduced by Administrative Ordinance No. 4 of 14 January 2022.
Note: If a foreign entity has its effective place of management in Colombia, it is considered a Colombian resident for tax purposes, and, as such, is subject to income tax on its worldwide income. Nonetheless, a foreign entity is not considered to have its effective place of management in Colombia if it issues bonds or shares on either the Colombian Stock Exchange or on a recognized stock exchange as provided by an administrative ordinance issued by the National Tax Authority.
